{
 "metadata": {
  "source": "CT Office of Policy and Management — Municipal Fiscal Indicators (Uniform Chart of Accounts program)",
  "dataset_id": "ej6f-y2wf",
  "dataset_name": "Municipal Fiscal Indicators: Individual Town Data, 2014-2023",
  "landing_page": "https://data.ct.gov/d/ej6f-y2wf",
  "source_url": "https://data.ct.gov/resource/ej6f-y2wf.json",
  "program_page": "https://portal.ct.gov/opm/igp-munfins/municipal-financial-services/municipal-fiscal-indicators",
  "pulled": "2026-08-25",
  "dataset_last_updated": "2026-03-03",
  "recipe": "python Data/fetch_ct_ucoa.py (Python 3, standard library, no API key)",
  "row_count_source": 1700,
  "entity_count": 170,
  "entity_note": "170 entities = 169 towns plus Groton (City), a sub-municipality reported separately from Groton (Town).",
  "fiscal_year_note": "OPM fiscal_year_end Y = the fiscal year ending June 30 of year Y. 2023 = FY 2022-23.",
  "basis_note": "Audited year-end ACTUAL expenditures and revenues across governmental funds, compiled from the ACFRs municipalities file with OPM. This is NOT the adopted general-fund budget used elsewhere on this site: OPM totals are gross of grant pass-throughs (ESSER, Title I, IDEA, food service) and therefore run several million dollars higher for Waterbury. The two series are not interchangeable.",
  "self_reporting_note": "OPM compiled the figures itself through FY 2019; from FY 2020 forward municipalities self-report their own audited data.",
  "revaluation_note": "Nominal mill rates step down when a town revalues. Use equalized_mill_rate for comparisons across towns or across time. Revaluation grand list years for Waterbury: 2002, 2007, 2012, 2017, 2022.",
  "coverage": "FY 2013-14 through FY 2022-23. This is the full span OPM publishes town-by-town as of the pull date; FY 2023-24 and FY 2024-25 are not yet released.",
  "fields": {
   "population_state_dept_of_public_health": "Population, CT Dept of Public Health estimate",
   "school_enrollment_average": "Average Daily Membership enrollment, CT State Dept of Education",
   "unemployment_annual_average": "Unemployment rate, annual average (0-1)",
   "equalized_net_grand_list": "Equalized net grand list (grand list restated to full fair market value)",
   "equalized_mill_rate": "Equalized mill rate — tax per $1,000 of fair market value; comparable across towns and across revaluation cycles",
   "net_grand_list": "Net taxable grand list as assessed (70% of market value at last revaluation)",
   "mill_rate_real_estate_personal": "Nominal mill rate on real estate and personal property",
   "total_taxes_collected_as": "Total taxes collected as a share of total outstanding (0-1)",
   "property_tax_revenues": "Property tax revenues",
   "intergovernmental_revenues": "Intergovernmental revenues (state and federal aid)",
   "total_revenues": "Total revenues",
   "total_revenues_and_other": "Total revenues and other financing sources",
   "education_expenditures": "Education expenditures",
   "operating_expenditures": "Operating (non-education) expenditures",
   "total_expenditures": "Total expenditures",
   "total_expenditures_and_other": "Total expenditures and other financing uses",
   "unassigned": "Unassigned fund balance",
   "total_fund_balance": "Total fund balance (deficit)",
   "net_pension_liability": "Net pension liability",
   "net_opeb_liability": "Net OPEB (retiree health) liability",
   "bonded_long_term_debt": "Bonded long-term debt outstanding",
   "annual_debt_service": "Annual debt service (principal and interest paid)"
  },
  "groups_note": "Surrounding towns = The towns sharing a land border with Waterbury; DRG I = The official 2006 CT SDE District Reference Group this town belongs to. Group medians exclude Waterbury."
 },
 "target": "Waterbury",
 "fiscal_year_end": [
  "2014",
  "2015",
  "2016",
  "2017",
  "2018",
  "2019",
  "2020",
  "2021",
  "2022",
  "2023"
 ],
 "fiscal_years": [
  "13-14",
  "14-15",
  "15-16",
  "16-17",
  "17-18",
  "18-19",
  "19-20",
  "20-21",
  "21-22",
  "22-23"
 ],
 "groups": {
  "surrounding": [
   "Waterbury",
   "Cheshire",
   "Middlebury",
   "Naugatuck",
   "Plymouth",
   "Prospect",
   "Thomaston",
   "Watertown",
   "Wolcott"
  ],
  "drg_i": [
   "Waterbury",
   "Bridgeport",
   "Hartford",
   "New Britain",
   "New Haven",
   "New London",
   "Windham"
  ]
 },
 "medians": {
  "surrounding": {
   "population_state_dept_of_public_health": [
    14315,
    14243,
    14196,
    14195,
    14147,
    14092,
    13892,
    13910,
    13950,
    14038
   ],
   "school_enrollment_average": [
    2234.225,
    2150.745,
    2112.495,
    2067.77,
    2043.815,
    2017.83,
    1921.96,
    1859.155,
    1893.085,
    1853.69
   ],
   "unemployment_annual_average": [
    0.0595,
    0.0509,
    0.0449,
    0.0416,
    0.0348,
    0.0352,
    0.0705,
    0.0577,
    0.0383,
    0.032
   ],
   "equalized_net_grand_list": [
    1592355923,
    1591453930,
    1593568622,
    1610527818,
    1549977444,
    1615660016,
    1646708612,
    1689951687,
    1894815351,
    1889568276
   ],
   "equalized_mill_rate": [
    20.0658,
    20.7943,
    20.5084,
    21.6162,
    22.7139,
    22.2882,
    23.3558,
    22.8165,
    21.2819,
    21.9468
   ],
   "net_grand_list": [
    1092464824,
    1096784490,
    1104170180,
    1114039574,
    1084415390,
    1096342776,
    1101679423,
    1113535320,
    1129914692,
    1312981539
   ],
   "mill_rate_real_estate_personal": [
    28.47,
    29.795,
    30.405,
    31.1,
    31.91,
    33.105,
    33.31,
    34.16,
    34.695,
    33.215
   ],
   "total_taxes_collected_as": [
    0.9745,
    0.9709,
    0.9721,
    0.9724,
    0.9747,
    0.9761,
    0.9761,
    0.9781,
    0.9798,
    0.9784
   ],
   "property_tax_revenues": [
    30509983,
    31029310,
    32398974,
    33401328,
    35490374,
    35831677,
    36842603,
    38241390,
    39012191,
    41270500
   ],
   "intergovernmental_revenues": [
    16232360,
    15552604,
    16521912,
    17109924,
    16266072,
    15734557,
    16398329,
    16214138,
    16410812,
    17685447
   ],
   "total_revenues": [
    48602777,
    48699193,
    49180898,
    50970070,
    51869210,
    51648311,
    53256593,
    53864413,
    54628634,
    57834556
   ],
   "total_revenues_and_other": [
    51023226,
    51236090,
    49965742,
    51965270,
    53962144,
    52815282,
    56651082,
    54289299,
    55557534,
    58963478
   ],
   "education_expenditures": [
    31782847,
    31609459,
    31701264,
    33159818,
    33470502,
    32939778,
    33969714,
    33959206,
    35074972,
    36617181
   ],
   "operating_expenditures": [
    16516186,
    17100074,
    17872033,
    17856690,
    17738019,
    18371722,
    18208152,
    18308390,
    19400787,
    20078418
   ],
   "total_expenditures": [
    48299034,
    48709533,
    49573296,
    51016508,
    51208520,
    51311499,
    52177866,
    52267595,
    54475759,
    56695599
   ],
   "total_expenditures_and_other": [
    50704427,
    51543556,
    49998653,
    51570272,
    53201070,
    51706496,
    55197740,
    53260288,
    55001515,
    57062946
   ],
   "unassigned": [
    3236586,
    3381399,
    4179593,
    4535034,
    4097902,
    4820388,
    5490110,
    6378856,
    6954751,
    9112524
   ],
   "total_fund_balance": [
    3755692,
    3720223,
    4276270,
    4704384,
    4667735,
    5518523,
    6728197,
    7077798,
    8313227,
    9912280
   ],
   "net_pension_liability": [
    null,
    8774982,
    11885488,
    11860605,
    11589740,
    12165184,
    13882847,
    7670104,
    13219917,
    14347430
   ],
   "net_opeb_liability": [
    null,
    null,
    null,
    null,
    26209172,
    25248718,
    25598749,
    22430508,
    23360376,
    23697419
   ],
   "bonded_long_term_debt": [
    29658954,
    26900436,
    26605290,
    24196358,
    30618408,
    31673109,
    29020208,
    26314634,
    24092868,
    30089800
   ],
   "annual_debt_service": [
    3572429,
    3483192,
    3984715,
    3860048,
    3994248,
    4133076,
    4511772,
    4241314,
    3671552,
    3895332
   ],
   "total_expenditures_per_capita": [
    3390.3,
    3429.38,
    3495.71,
    3682.81,
    3688.44,
    3761.34,
    3780.68,
    3899.4,
    3946.99,
    4198.74
   ],
   "bonded_long_term_debt_per_capita": [
    2152.62,
    2334.87,
    2298.89,
    2137.61,
    2000.86,
    2537.36,
    2415.44,
    2466.88,
    2352.24,
    2224.69
   ]
  },
  "drg_i": {
   "population_state_dept_of_public_health": [
    98792,
    98407,
    97900,
    98055,
    97520,
    97300,
    97576,
    97208,
    97541,
    96874
   ],
   "school_enrollment_average": [
    14870.43,
    15139.87,
    15211.105,
    15342.32,
    15193.325,
    15152.445,
    14951.395,
    14557.02,
    14347.86,
    14181.415
   ],
   "unemployment_annual_average": [
    0.0912,
    0.0805,
    0.0706,
    0.0634,
    0.0523,
    0.048,
    0.1093,
    0.0931,
    0.0538,
    0.0412
   ],
   "equalized_net_grand_list": [
    5193393862,
    5238418045,
    5072320002,
    5354976712,
    4811317732,
    5614205425,
    5959411400,
    5966687994,
    6573647248,
    6383795422
   ],
   "equalized_mill_rate": [
    29.5033,
    30.2103,
    30.7964,
    30.8849,
    31.7028,
    30.3939,
    30.8924,
    29.3459,
    26.2291,
    21.6571
   ],
   "net_grand_list": [
    2962974060,
    2987309806,
    3038941170,
    3090453170,
    3286177332,
    3356822982,
    3355104078,
    3360317072,
    3415747290,
    3786841255
   ],
   "mill_rate_real_estate_personal": [
    41.33,
    41.875,
    41.875,
    46.025,
    47.38,
    46.835,
    46.74,
    47.19,
    43.665,
    41.6
   ],
   "total_taxes_collected_as": [
    0.9291,
    0.9255,
    0.9221,
    0.9333,
    0.9347,
    0.9331,
    0.9252,
    0.9272,
    0.9197,
    0.9292
   ],
   "property_tax_revenues": [
    176176171,
    184679390,
    186840047,
    188345825,
    189039416,
    206958000,
    208551000,
    213242716,
    215877611,
    221509000
   ],
   "intergovernmental_revenues": [
    173986152,
    168289722,
    170348916,
    196966020,
    197360172,
    168538078,
    185471370,
    182084120,
    193053342,
    202713562
   ],
   "total_revenues": [
    379881506,
    390770336,
    391885776,
    419806099,
    432616610,
    411420918,
    430728015,
    430617606,
    452661706,
    462754192
   ],
   "total_revenues_and_other": [
    399347515,
    413197000,
    407785000,
    435626000,
    456628629,
    420450810,
    464172500,
    433715616,
    475331636,
    469540192
   ],
   "education_expenditures": [
    175879658,
    176269480,
    177300881,
    200179530,
    209033861,
    175808215,
    194699500,
    192390571,
    193891256,
    201540513
   ],
   "operating_expenditures": [
    170528000,
    167453500,
    166802500,
    169275500,
    180727000,
    178344500,
    176434000,
    178625000,
    181050500,
    191591000
   ],
   "total_expenditures": [
    386728677,
    388420892,
    388402498,
    418868000,
    435015500,
    398113500,
    413789000,
    409681000,
    413896000,
    434199500
   ],
   "total_expenditures_and_other": [
    400790714,
    405685500,
    404954000,
    430172866,
    465075506,
    419821934,
    456913500,
    431698558,
    473602772,
    464337625
   ],
   "unassigned": [
    8028753,
    11365457,
    7481660,
    8380272,
    9577134,
    15419792,
    17818117,
    19774746,
    24253500,
    28658110
   ],
   "total_fund_balance": [
    8827799,
    13307493,
    12233682,
    8848757,
    9959401,
    15419792,
    20068117,
    22085175,
    30513643,
    37349742
   ],
   "net_pension_liability": [
    null,
    194536000,
    216768613,
    214311205,
    186954532,
    317344000,
    300297744,
    300048746,
    264755790,
    394336946
   ],
   "net_opeb_liability": [
    null,
    null,
    null,
    null,
    237198000,
    260618000,
    243468000,
    233277500,
    170998000,
    175106000
   ],
   "bonded_long_term_debt": [
    369222000,
    410238749,
    419566768,
    432015750,
    433691500,
    422807000,
    399202000,
    379977500,
    380595000,
    351673000
   ],
   "annual_debt_service": [
    41331500,
    32566000,
    39763238,
    50342769,
    33498133,
    30108506,
    42367274,
    40429500,
    39204000,
    33379274
   ],
   "total_expenditures_per_capita": [
    3570.77,
    3440.4,
    3543.61,
    3828.7,
    4188.36,
    3782.63,
    4071.69,
    3805.52,
    3941.08,
    4083.25
   ],
   "bonded_long_term_debt_per_capita": [
    3552.41,
    3899.43,
    3819.65,
    4142.79,
    4318.39,
    4300.84,
    4068.82,
    3918.72,
    4018.78,
    3926.42
   ]
  }
 },
 "drg_key": "drg_i",
 "drg_letter": "I"
}